Pierce County collects a lodging tax as a result of the Nebraska Visitors Development Act of 1980 with some amendments since. Pierce County has done so because 1) most of the taxes are generally collected from visitors – not residents – of the county, and 2) the tax revenues must be used to attract visitors to the county and/or construct, expand, and improve attractions in the county, thereby helping travel and tourism locally. A visitors committee of 5 persons in Pierce County oversees the use of such tax revenues. This committee meets 2 to 4 times a year (meeting notice is posted in all local newspapers) to approve submitted grant applications for use of these tax revenue monies. In order to apply one must submit the following completed application to the Pierce County Clerks Office, 111 W. Court St., Room 1, Pierce, NE 68767, sometime before said Pierce County Visitor Committee meetings.